Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller


Taxpayers' Guide to State and Local Audits

Audits of Local Governments and School Districts

Town of Orwell – Financial Management (2012M-22)

Released: April 27, 2012 -- [read complete report - pdf]

Purpose of Audit

The purpose of our audit was to assess the Board's system of internal controls over financial management for the period January 1, 2010, to September 30, 2011.


The Town of Orwell is located in Oswego County. The Town is governed by an elected five-member Town Board, which consists of the Town Supervisor and four council members. The Town's budgeted appropriations for the 2011 fiscal year were $328,125 in the general fund and $702,700 in the highway fund.

Key Findings

  • Fund balances for the general and highway funds were significant, and portions of the fund balance for the highway fund set aside as a funding source for the following year's appropriations were not needed, resulting in higher tax levy than necessary.
  • The Board did not perform an adequate audit of each department that receives or disburses cash.

Key Recommendations

  • Develop a formal plan to reduce the unexpended surplus funds in the general fund and the highway fund.
  • Gain an understanding of the annual audit process and effectively audit, or cause to be audited, the records of Town officials and employees that receive and disburse Town moneys.

Local Government and School Accountability Contact Information:

Phone: (518) 474-4037; Email:
Address: Office of the State Comptroller, Division of Local Government and School Accountability
110 State Street, 12th Floor; Albany, NY 12236